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INDONESIA
Journal of Accounting and Investment
Published by Universitas Muhammadiyah Yogyakarta
ISSN : 26223899     EISSN : 26226413     DOI : 10.18196/jai
Core Subject : Economy,
Economics, Econometrics & Finance
JAI receives rigorous articles that have not been offered for publication elsewhere. JAI focuses on the issue related to accounting and investments that are relevant for the development of theory and practices of accounting in Indonesia and southeast asia especially. Therefore, JAI accepts the articles from Indonesia authors and other countries. JAI covered various of research approach, namely: quantitative, qualitative and mixed method.
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Articles 7 Documents
 1 
Search results for , issue "Vol 10, No 2: July 2009" : 7 Documents clear
PENGARUH RASIO KEUANGAN TERHADAP TINGKAT BAGI HASIL SIMPANAN MUDHARABAH BANK SYARIAH (SURVEI PADA BANK SYARIAH MANDIRI DAN BANK MUAMALAT INDONESIA PERIODE 2006-2008) Popy Turlina Sri Handayani; Ahim Abdurahim
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The existence of Islamic (syari'ah) banks in Indonesia is officially recognized after the lauch of the Banking Enactment No. 7, 1992 (UU No. 7 Tahun 1992 tentang Perbankan) during the economic crisis, Islamic bank, especially Bank Muamalat Indonesia and Bank Syariah Mandiri have proved that banks operating under the profit sharing schemes can survive amid the high fluctuation of exchange rates and interest rates. This study aims at examining the financing ratios on the profit-sharing rates of mudharabah savings in Bank Muamalat Indonesia and Bank Syariah Mandiri for the years of 2006-2008. Data are analyzed based on the classical assumption testing and hypothesis testing using multiple linear regression analysis. The results suggest the presence of multicolleniearity in the classical assumption testing. Howevet. simultaneity test suggests that the impact of the ratios such as ROA, ROE, FDR, BOPO, NIM and GAR on the profit-sharing rates (TBH), whereas partial testing shows two variables such as FDR and GAR do not influence the profit-sharing rates for mudharabah savings. 
PENGARUH LOCUS OF CONTROL DAN ENVIRONMENTAL RISK FACTORS TERHADAP KINERJA AUDITOR PEMERINTAH DALAM MELAKSANAKAN AUDIT PEMERINTAHAN (STUDI KASUS PADA BPKP PROPINSI LAMPUNG) Einde Evana; Denny Kassan
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This study purposed to understand the effect of locus of control and environmental risk factors to financial and development monitoring board (Badan Pengawasan Keuangan dan Pembangunan/BPKP) Lampung province. Sampling method used in this study is purposive judgment sampling method. Data collected by interviewing method and sending guestionnaire directly to respondent. From 100 guestionnaires, 62 guestionnaires returned egual to 62% return rate. Analysis method used in this study is double linear regression by SPSS (Statistical Package for The Social Science). The result shows that Jocus of control an environmental risk factors partially have positive and significant effect to the performance of governmen internal auditor. Partial testing used t-count at 95% of certainty rate and at 5%. Result of hypothesis testing simultaneously shows that locus of control and environmental risk factors variable positively and significantly influence the performance of government internal auditor. Hypothesis testing towards regression coefficient simultaneously used by F-test at 0,228 means that 22,8% of government internal auditor performance can be explained by second variation of independent variable in this study.
PENGARUH KAS, DANA PIHAK KETIGA, SERTIFIKAT WADIAH BANK INDONESIA, PROFIT MARGIN, DAN NON-PERFORMING FINANCING TERHADAP PEMBIAYAAN MURABAHAH (STUDI EMPIRIS PADA BANK SYARIAH PERIODE TAHUN 2006-2008) Lina Nurhasanah; Emile Satia Darma
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The purpose of this research is to find out the relationship between cash, third party fund, SWBI (Sertifikat Waddiah Bank Indonesia) ond NPF (Non Performung Financing) to murabahah financing in ths ayontah bank in Indonesia period 2006-2008. For all trials in this research, trial of quality of data and also hypothesis trial use SPSS program. In this research, classic assumption test is used to examine data quality, whereas for testing the hypothesis, this research use t-test analysis method. Research result showed that all of classic assumption test can be accomplished in this research. Stimulants trials showed that all Independent (cash, third party fund, SWBI (Sertifikat Wadiah Bank Indonesia), profit margin, and NPF (Non Performing Financing) had an effect on murabahah financing. patrial test (t-test) showed that the third party fund had a positive effect to murabahah financing, SWBI had a negative affect to murabahah financing. Whereas, another independent variables (cash and profit margin) did not have a positive effect to murabahah financing. And the last. NPF did not hava a negative affect to murabahah financing. 
PENGARUH EARNINGS MANAGEMENT TERHADAP NILAI PERUSAHAAN: PRAKTIK CORPORATE GOVERNANCE SEBAGAI VARIABEL MODERATING Duwi Nur Romadhon; Barbara Gunawan; Rudy Suryanto
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

The aim of this research is to examine the effect of earnings management to the firm value: corporate governance practice as moderating variable. The sample of this research was extracted with purposive sampling method. The populations of this research are all of the company which are listed at Indonesian Stock Exchange (IDX). Based on purposive sampling method, 142 companies are considered being the sample in this study. The results of the research show that: ownership manajerial has a significant negative effect on firm value and quality of audit has a significant positive effect on the firm value.
ANALISIS FAKTOR-FAKTOR YANG BERPENGARUH TERHADAP RETURN AWAL Sastaviana, Lefti Claudya; Fatmaningrum, Erni Suryandari
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research is aimed to analyze of factors that influence the initial return. The factors are size of company, earning per share, return on asset, degree of leverage, age of company, ownership proportion of previous shareholder, auditor reputation, underwriter reputation, and price earning ratio. The sample for this research are 55 manufacturing and non manufacturing companies that have Initial Public Offering in Indonesian Stock Exchange from 2002-2008. Technique of collecting sample is purposive sampling. Multiple regression analysis was used to test the hypothesis. The results indicated that earning per share and underwriter reputation influences on initial return. Whereas size of company, return on asset, degree of leverage, age of company, ownership proportion of previous shareholder, auditor reputation, and price earning ratio do not influence on initial return. 
PENGARUH STRUKTUR KEPEMILIKAN TERHADAP LUAS PENGUNGKAPAN TANGGUNG JAWAB SOSIAL (CORPORATE SOCIAL RESPONCIBILITY DISCLOSURE) PADA LAPORAN TAHUNAN (STUDI EMPIRIS PADA PERUSAHAAN PUBLIK YANG TERDAFTAR DI BURSA EFEK INDONESIA) Rahmawati, Hapsari Diah; Nazaruddin, Ietje
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research is aims to examine the influence of structure ownership are considered by corporate social responsibility disclosure at annual report 2005-2007. The sample of this research is Indonesian Stock Exchange listed companies of the period 2005-2007, reporting complete annual report and reporting corporate social disclosure, and published at Indonesian Capital Market Directory (ICMD). The analysis method used is multiple regression. This result of the research shows that foreign ownership, institutional ownership, public ownership do not have effect to CSR disclosure, and Management Ownership have effect to CSR disclosure.
PERSEPSI AKUNTAN PEMERINTAH, MAHASISWA AKUNTANSI, DAN AKUNTAN PERUSAHAAN TERHADAP ETIKA BISNIS DAN ETIKA PROFESI (STUDI EMPIRIS DI DAERAH ISTIMEWA YOGYAKARTA) Asri, Triasti Intan; Manuhara, Wahyu
Journal of Accounting and Investment Vol 10, No 2: July 2009
Publisher : Universitas Muhammadiyah Yogyakarta, Indonesia

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Abstract

This research focuses on the business ethics and profession ethics used for empirical study in D.I Yogyakarta. The purpose of this research was to examine the differences of perception on business ethics and profession ethics between the government accountant, the accounting student, and the company management accountant in DI Yogyakarta. The population of this research is all of the government accountants, accounting students, and company management accountants in DI Yogyakarta. The samples were 213 respondents, it consisted of 38 government accountants, 114 accounting students, and 32 company management accountants. The data were collected using questionnaires and distributions that were done with purposive sampling method. Independent sample t-test and mean were used to test of the hypothesis. The result of the hypothesis shows that there are different between perceptions government accountants and accounting students on the business ethics and profession ethics. The other results of hypothesis show that there are different perceptions between government accountants and company management accountants on the business ethics and profession ethics. On the other hand, the result of hypothesis shows that there are no different perceptions between accounting students and company management accountants on the business ethicsand profession ethics.

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